Tax

Procurement

Policy Revised - 01/01/2021

Policy Statement

Harvard University requires that faculty, staff, researchers, students, or other individuals who plan for or purchase products, equipment, supplies, and services with...

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Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows

 

Policy Statement

Per the IRS, a fellowship is an amount paid to or allowed for the benefit of an individual to aid in the pursuit of that individual’s own study or research. At Harvard, we use the term “fellowships” to refer to a host of payments: awards, stipends, grants, and allowances. Fellowships are generally gross income to the recipient, unless they are qualified payments for required tuition and fees for a degree program.

Generally, student and non-employee...

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Software Accounting Policy (previously Accounting for Internally-Developed Software)

Key Policy Highlights - Download full policy from left sidebar. 

Policy Statement

This policy defines when costs for purchased and internally-developed software or cloud-hosting arrangements must be capitalized at the University. If direction differs between this policy and external regulations, sponsor or donor terms, or other internal policy or procedures, the more restrictive instruction will apply.

Reason for Policy

This policy exists to ensure...

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Travel Policy

Effective 5/15/21, Harvard faculty, staff, and students must either submit a completed vaccination attestation form or a letter from the Office of the Vice Provost for International Affairs (VPIA) approving a petition to travel when submitting a reimbursement request for any travel on or after 5/15/21. 

Note: Travel requirements have been modified as of July 1, 2021. See the...

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Human Subject Payments

Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy....

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